General construction services of civil engineering works - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 12 Group 99542 General construction services of civil engineering works 13 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 995423 General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works 16 995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17 995425 General construction services of mines and industrial plants 18 995426 General Construction services of Power Plants and its related infrastructure 19 995427 General construction services of outdoor sport and recreation facilities 20 995428 General construction services of other civil engineering works nowhere else classified 21 995429 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99542 - General construction services of civil engineering works 995421 - General construction services of highways, streets, roads, railways, airfield runways, bridges and tunnels This service code includes construction services i. for formations of highways, including elevated highways, roads, streets, other vehicular and pedestrian ways and open car parks; ii. footpaths, traffic-calming structures, cycle tracks, etc; iii. vehicular and pedestrian underpasses and overpasses; iv. construction or restoration of road surface and parking lots with asphalt, concrete, etc; v. installation services of crash barriers, low separating walls, traffic signs, etc.; vi. creation, maintenance and signposting of tracks and paths; vii. painting services of markings on roads, parking lots and similar surfaces; viii. railway roadbeds for long-line and commuter rails, street tramways and underground or elevated urban rapid transit systems; ix. railway electrification structures including laying services of ballast and rails; x. installation services of switch gear, points and crossings; xi. construction services of control and safety systems for railway tracks; xii. construction services of funicular railways and cable car systems; xiii. construction services for airfield runways, including taxiways, aprons and related airport structures other than buildings; xiv. construction of bridges, highway, road and railway tunnels and tunnels for underground railway traffic 995422 - General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks This service code includes construction services for construction of i. aqueducts, water conduits and similar waterways designed to convey water for the purpose of water supply, except pipelines; ii. harbour bottoms and harbour channels, breakwaters, quays, piers, jetties, docks, wharves and similar structures; iii. river works and canal construction for water transport traffic; iv. locks, floodgates, sluices, lifts, dry docks, slipways, barrages and other hydromechanical structures; v. dredging services, rock and silt removal and other water-associated construction services; vi. underwater work (by divers, frogmen or other techniques) and various hydraulic engineering services; construction services for construction of dams and similar water-retaining structures; vii. embankments for coastal and other waterside areas; viii. irrigation and flood control waterworks. This service code does not include: - laying of submarine cables, cf. 995423 - pile driving services, cf. 995451 995423 - General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works This service code includes construction of i. long-distance overland, underground and submarine pipelines for the conveyance of petroleum products, gas, water or other products; ii. pumping stations and similar related structures; iii. long-distance overland, underground or submarine telecommunication cables transmission lines; iv. long-distance high tension electric power transmission lines (cables); v. long-distance electricity power lines for railways; vi. transformer stations, pylons etc. 995425 - General construction services of local pipelines and electricity communication cables and related works This service code includes construction services for i. local gas pipelines and water and sewer mains; ii. local hot-water and steam pipelines; iii. local electricity transmission cables; iv. local communication transmission cables, including television cables; v. ancillary works such as: transformer stations and substations for distribution within local boundaries; vi. transmission towers including antennas; vii. sewage disposal plants, water treatment and purification plants etc. 995426 - General construction services of mines and industrial plants This service code includes construction services i. for mining and related facilities, other than buildings, such as mine loading and discharging stations, winding-shafts and towers, tunnels and drifts associated with mining operations ii. for manufacturing facilities of basic chemicals, compounds, pharmaceuticals and other chemicals iii. for manufacturing facilities such as blast furnaces and coke ovens, iron foundries and specialized facilities for manufacturing, not elsewhere classified This service code does not include: -construction services of industrial buildings, cf. 995413 995427 - General construction services of power plants and its related infrastructure This service code includes construction services for power plants and their related constructions including plants and equipment for nuclear-powered generating stations 995428 - General construction services of outdoor sport and recreation facilities This service code includes construction services for i. grounds for sports generally played in open air such as football, baseball, rugby, track and field, tennis, car or bicycle races and horse races ii. recreation installations, e.g., golf courses, beach installations, marinas for pleasure boats iii. public parks and gardens, zoological and botanical gardens 995429 - Construction services of other civil engineering works n.e.c. This service code includes construction services for i. military engineering works, e.g., forts, blockhouses, bunkers, firing ranges, military testing centres, etc; ii. satellite launching sites; iii. waste dumps and waste incinerators; iv. plants for treating and processing of hazardous/non-hazardous materials; v. Other civil engineering works, n.e.c. 995429 - Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above. This service code includes services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above.